Section 20: Penalty for failure to furnish return.

The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.State Act of Maharashtra · Act 29 of 1979

(1) If any person fails, without reasonable cause, to furnish to the assessing authority any return specified in sub-section (3) or sub-section (4) of section 8, the assessing authority may after giving a show cause notice, impose a penalty which may extend to one hundred rupees.

(2) The penalty imposed under sub-section (1) may be recovered in the same way as the tax and penalty are recovered under sub-section (2) of section 12.

Where this provision sits

Act	The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 1979.
Section	20
Marginal note	Penalty for failure to furnish return.
Jurisdiction	State of Maharashtra
Status	In force as published by the source

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